OPTIEK SORET: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
OPTIEK SORET
Largest movements
- Current investments +€25,000
up €25,000 (+50.0%), from €50,000 to €75,000
- Tangible fixed assets -€10,287
down €10,287 (-59.7%), from €17,238 to €6,951
of which Furniture and vehicles: -€9,285
- Receivables within one year +€4,503
up €4,503 (+33.2%), from €13,553 to €18,056
of which Other amounts receivable: +€2,520
- Cash -€3,150
down €3,150 (-10.6%), from €29,620 to €26,471
mainly Current investments (-€25,000) and Current portion of long-term debt (-€7,147)
- Reserves +€16,080
up €16,080 (+19.4%), from €83,054 to €99,134
- Other debts +€7,490
up €7,490 (+3,578%), from €209 to €7,700
- Current portion of long-term debt -€7,147
down €7,147 (-91.6%), from €7,800 to €653
- Tax, wage and social debts +€3,995
up €3,995 (+61.5%), from €6,497 to €10,492
of which Taxes: +€3,087
- Trade debts -€3,689
down €3,689 (-48.1%), from €7,675 to €3,985
- Gross operating margin -€1,498
down €1,498 (-3.2%), from €46,920 to €45,422
- Taxes -€1,113
down €1,113 (-10.2%), from €10,933 to €9,820
- Depreciation +€486
up €486 (+5.0%), from €9,800 to €10,287
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €110,744 | €126,823 | +€16,079 | +14.5% |
| Fixed assets | 21/28 | €17,300 | €7,013 | -€10,287 | -59.5% |
| Tangible fixed assets | 22/27 | €17,238 | €6,951 | -€10,287 | -59.7% |
| Land and buildings | 22 | €3,463 | €3,067 | -€397 | -11.5% |
| Plant, machinery and equipment | 23 | €1,361 | €755 | -€605 | -44.5% |
| Furniture and vehicles | 24 | €12,414 | €3,129 | -€9,285 | -74.8% |
| Financial fixed assets | 28 | €62 | €62 | = | 0.0% |
| Current assets | 29/58 | €93,444 | €119,810 | +€26,366 | +28.2% |
| Amounts receivable within one year | 40/41 | €13,553 | €18,056 | +€4,503 | +33.2% |
| Trade receivables | 40 | €11,712 | €13,696 | +€1,984 | +16.9% |
| Other amounts receivable | 41 | €1,841 | €4,360 | +€2,520 | +137% |
| Current investments | 50/53 | €50,000 | €75,000 | +€25,000 | +50.0% |
| Cash at bank and in hand | 54/58 | €29,620 | €26,471 | -€3,150 | -10.6% |
| Deferred charges and accrued income | 490/1 | €270 | €283 | +€12 | +4.5% |
| Total equity and liabilities | 10/49 | €110,744 | €126,823 | +€16,079 | +14.5% |
| Equity | 10/15 | €84,479 | €100,560 | +€16,080 | +19.0% |
| Contributions | 10/11 | €1,425 | €1,425 | = | 0.0% |
| Reserves | 13 | €83,054 | €99,134 | +€16,080 | +19.4% |
| Distributable reserves | 133 | €83,054 | €99,134 | +€16,080 | +19.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €26,265 | €26,263 | -€2 | 0.0% |
| Amounts payable after more than one year | 17 | €653 | €0 | -€653 | -100% |
| Financial debts | 170/4 | €653 | €0 | -€653 | -100% |
| Amounts payable within one year | 42/48 | €25,611 | €26,263 | +€652 | +2.5% |
| Current portion of amounts payable after more than one year | 42 | €7,800 | €653 | -€7,147 | -91.6% |
| Financial debts | 43 | €3,430 | €3,433 | +€3 | +0.1% |
| Credit institutions | 430/8 | €3,430 | €3,433 | +€3 | +0.1% |
| Trade debts | 44 | €7,675 | €3,985 | -€3,689 | -48.1% |
| Suppliers | 440/4 | €7,675 | €3,985 | -€3,689 | -48.1% |
| Taxes, remuneration and social security | 45 | €6,497 | €10,492 | +€3,995 | +61.5% |
| Taxes | 450/3 | €3,923 | €7,009 | +€3,087 | +78.7% |
| Remuneration and social security | 454/9 | €2,574 | €3,482 | +€908 | +35.3% |
| Other amounts payable | 47/48 | €209 | €7,700 | +€7,490 | +3,578% |
| Remuneration, social security and pensions | 62 | €3,627 | €3,693 | +€66 | +1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,800 | €10,287 | +€486 | +5.0% |
| Other operating charges | 640/8 | €387 | €0 | -€387 | -100% |
| Gross operating margin | 9900 | €46,920 | €45,422 | -€1,498 | -3.2% |
| Operating profit (loss) | 9901 | €33,105 | €31,442 | -€1,663 | -5.0% |
| Financial income | 75/76B | €1,102 | €1,226 | +€124 | +11.3% |
| Recurring financial income | 75 | €1,102 | €1,226 | +€124 | +11.3% |
| Financial charges | 65/66B | €799 | €769 | -€30 | -3.7% |
| Recurring financial charges | 65 | €799 | €769 | -€30 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | €33,409 | €31,900 | -€1,509 | -4.5% |
| Income taxes | 67/77 | €10,933 | €9,820 | -€1,113 | -10.2% |
| Profit (loss) for the period | 9904 | €22,476 | €22,080 | -€395 | -1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €22,476 | €22,080 | -€395 | -1.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.